38Additional conditions for tobacco and tobacco products

#### 38 Additional conditions for tobacco and tobacco products (1) This section applies in relation to goods that are tobacco or tobacco products. (2) If the owner of the goods gives to a Collector a notice of intention to claim for drawback on the exportation of the goods under paragraph (a) of item 7 of the table in section 37, the Collector may, by notice in writing to the owner of the goods, require the owner to do any of the following: (a) produce the goods to an officer for examination before the exportation of the goods; (b) cause the goods to be packed, in the presence of an officer, into the packages in which they are intended to be exported; (c) cause the goods to be secured to the satisfaction of an officer after they have been packed into the packages in which they are intended to be exported; (d) mark each of the packages, into which any of the goods are packed for the purpose of being exported, with a distinctive mark or label; (e) cause a distinctive label to be affixed to any goods that are to be exported without having been packed into a package. (3) Paragraph (2)(b) does not apply in relation to goods that: (a) are intended to be exported in the packages in which they were packed when entered for home consumption; or (b) are intended to be exported without being packed into packages. (4) If a Collector gives a notice under subsection (2) to the owner of the goods, drawback of import duty is not payable on the exportation of the goods unless the owner complies with the notice.