111 An application under section 110 must be
(a) made in the prescribed form and manner, with the prescribed information,
(i) if the obsolete or surplus goods were imported, by the importer or owner of those goods, or
(ii) in any other case, by the manufacturer, producer or owner of the obsolete or surplus goods;
(b) accompanied by a waiver referred to in section 119, if applicable, and by the prescribed documents; and
(c) made within five years, or such other time as may be prescribed, after the goods in respect of which it is made are released.
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