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(1) The Authority and a Postal Service shall sign a Memorandum of Understanding to specify the respective responsibilities regarding the customs treatment of postal items.

(2) Where imported postal items are not delivered or are refused by the addressee, the Commissioner-General shall repay or remit the duty paid in respect of the goods on request.

(3) Subsection (2) applies where the goods are re-exported, destroyed or abandoned without any expense to the Customs Division of the Authority.