OBS_VALUE: A person may not obtain the release of goods so that they are no longer subject to the control of Customs until the sum payable by way of duty on the goods is paid in full. However, the Chief Executive may allow the release of goods so that they are no longer subject to the control of Customs before final payment of taxes, fees and charges and accept payment of duty by instalment over a specified period if he or she considers that undue hardship would result from the payment of duty and when the goods are seen to be fit.