A Customs clearance document must be presented and for imports, any Customs duties (excise duties and VAT) due on the goods, paid or secured to the Customs authorities before the goods can be released. Simplified arrangements can be availed of, to import or to clear goods effectively. In addition, deferred payments can be set up to postpone the payment of duties for up to 45 days. (Deferral is also available for Import VAT and all Excise duties except those on hydrocarbon oils.)
For further information on efficient import clearance:
