Article 3

Relief from Duty shall not be allowed in the case of any goods unless an entry has been made in respect of the goods and unless at the time of delivery of such entry, or such later time as the Commissioners of Customs and Excise may in any case allow, application for the relief is made by the importer to the Commissioners in such form, at such place and verified in such manner as may be required by them before the quota is exhausted; and the importer shall furnish such information as may be required for the purpose of the application.