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A drawback may be granted subject to the following conditions:

(a) that the goods, if intended for re-exportation or use as stores, are not prohibited by any enactment from being exported or put on board an aircraft or ship for use as stores;

(b) that at the time of importation

(i) the goods are completely enclosed in packages to the satisfaction of the proper officer;

(ii) where the goods are not enclosed, consist of identifiable single units, or

(iii) where the goods are in bulk, are capable of mea surement or identification,

and are measured or identified with the particulars shown on the import entry and on the invoices and the documents relating to the goods;

(c) that, if in relation to a particular description of goods or a particular consignment the Commissioner-General directs, each package or unit on importation shall, before delivery, be marked or secured by the importer and kept marked and secured; and

(d) that accurate entry of the goods has been made and the relative invoice deposited with the proper officer.