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(1) A refund of the duty in respect of imported goods found short in a package shall not be granted unless the importer satisfies the proper officer that the deficiency occurred before the importing aircraft or ship arrived in the country.

(2) Where a shortage is discovered before payment of duty, the full duty shall be paid on the goods found short unless the importer satisfies the proper officer that the deficiency occurred before the importing aircraft or ship arrived in the country.