136Examination etc of tobacco goods to be exported

#### 136 Examination etc of tobacco goods to be exported (1) If a person has given to the Collector a notice of intention to claim for drawback on the exportation of tobacco or tobacco products, the Collector may, by notice in writing, require the person 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. (2) However, paragraph (1)(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. (3) If the Collector has given a person a notice under subregulation (1), drawback of import duty is not payable on the exportation of the goods unless the person complies with the notice.