(1)No duty shall be leviable by virtue only of a provisional charge imposed by a preliminary order; but, subject to that and to the following provisions of this section, a preliminary order shall, as regards the period for which it is in force, have the same operation as if the charge to duty had not been provisional.
(2)Where any imported goods which are or may be subject to a provisional charge are entered for home use, whether on importation or from warehouse, then notwithstanding anything in subsection (1) above or in the [1952 c. 44.] Customs and Excise Act 1952—
(a)delivery of the goods without payment of duty shall not be refused by reason of the provisional charge if the importer gives security to the satisfaction of the Commissioners of Customs and Excise for the payment of any duty which may be retrospectively charged on the goods by reference to that provisional charge ;
(b)security shall be so given where payment of the duty provisionally charged would, if the duty were leviable, be required;
(c)where security is given by virtue of this subsection the customs Acts as they apply by virtue of subsection (1) above shall have effect as if the security were one given under section 255 of the [1952 c. 44.] Customs and Excise Act 1952 (security for duty not immediately ascertainable).
(3)Without prejudice to the generality of subsection (1) above, the like relief in respect of a provisional charge to duty may be given by way of remission of the charge as if the charge were not provisional (and section 2 above may be applied accordingly); and the amount of any relief given in respect of a provisional charge on any goods shall, if a duty is retrospectively charged on the goods by reference to that provisional charge.—
(a)be set off against the amount of the retrospective duty; and
(b)be treated as given on account of any corresponding relief from the retrospective duty.
(4)The lapsing of a provisional charge to duty on the revocation or expiration of the preliminary order shall not affect the liability to any penalty, forfeiture or prosecution in respect of things done during the period of the provisional charge.