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Goods entered under bond for exportation or use as stores or for transfer from an importing to an exporting conveyance and goods on which the payment of duty has not been guaranteed in the event of non-exportation shall, except the Commissioner-General otherwise directs, be considered to have been put on board a conveyance or exported, unless

(a) the goods have first been entered under the appropriate customs procedure code;

(b) the goods have been produced immediately prior to loading to the proper officer for examination;

(c) on examination, the goods have immediately been conveyed to and put on board a conveyance and the goods produced to the proper officer, if the proper officer requires;

(d) the master or other principal officer of the exporting conveyance has certified on the export entry or other appropriate form that the goods were received on board; and

(e) particulars of the goods have been included in the content outward of the exporting conveyance.