Refusal of customs clearance
46. (1) A customs officer may refuse–
(a)to receive a report inwards or to grant a clearance outwards to a vessel; and
(b)to pass an entry for imported goods liable to charges;
unless he is satisfied that all charges payable to the Council in respect of that vessel or of those goods, as the case may be, have been paid or that a sum of money or guarantee in respect thereof has been deposited with, or given to, the Council.
(2) Where a person who has paid, or by agreement with the Council given security or deposited a guarantee for, a charge on or in respect of a vessel or goods, requests a certificate of his having done so for production to a customs officer in order to prevent a refusal under paragraph (1) above, the Council shall give him such a certificate in such form as it shall determine.