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Where goods are delivered from an aircraft, ship or customs area to be transferred to an exporting aircraft or ship, and the goods are not duly transferred to the exporting aircraft or ship, the person entering the goods shall

(a) cause the goods to be placed under the custody of the proper officer;

(b) obtain from the proper officer directions as to the manner and time of the removal of the goods; and

(c) comply with any directives that may be given by the proper officer.