(1) Goods for which a bond is not required, apart from a bond required under this regulation, whether liable to or free of export duty, may be shipped before entry unless the proper officer in any particular case requires the goods to be pre-entered.

(2) An application to ship shall be made in writing by the exporter to the proper officer in the form determined by the Commissioner-General.

(3) Where goods are allowed to be shipped before entry, the exporter shall provide security by bond in the form determined by the Commissioner-General that the goods will be duly entered, and that the export duty, if any, chargeable on the export of the goods will be paid.

(4) Despite sub-regulation (3), the Commissioner-General may, in any particular case, dispense with the requirement of giving of security.