The Comptroller - General of Customs may establish controlled trials. A controlled trial is for a period of up to 12 months, with a possible one - off extension of up to 6 months.

Entities may apply or be invited to participate in a controlled trial.

Entities participating in a controlled trial:

  (a)   may be released from certain obligations under this Act; or

  (b)   may be required to satisfy certain obligations under this Act in a different way to that required by this Act; or

  (c)   may be required to comply with additional obligations; or

  (d)   may receive benefits of a certain kind.