OBS_VALUE: The Border Services Agecny allows importers to obtain release of their goods by presenting data for interim accounting. Full accounting data and payment are not required at the time of release but they are required within certain time frames. According to Section 32(2) and (4) goods can be released prior to accounting if the importer or owner of the goods makes an interim accounting in the prescribed manner and form and containing the prescribed information and if the goods have been authorized by an officer or by any prescribed means for delivery to, and have been received at, the place of business of the importer, owner or consignee of the goods..