Division 12 Recommended practice

Where, for reasons deemed valid by the customs authorities, the declarant does not have all the information required to make the goods declaration for home use, he should be allowed to lodge a provisional or incomplete declaration provided that it contains the particulars deemed necessary by the customs and that he undertakes to complete it within a specified period.

If the customs authorities accept a provisional or incomplete declaration, the tariff treatment to be accorded to the goods should not be different from that which would have been accorded had a complete and correct declaration been lodged in the first instance.