97Entry of goods for export

#### 97 Entry of goods for export (1) Goods of the following kinds are prescribed for paragraph 113(2)(b) of the Act: (a) dutiable goods on which the duty is unpaid; (b) excisable goods within the meaning of the Excise Act 1901 on which the excise duty is unpaid; (c) goods for which a person intends to claim a drawback of duty or a drawback of excise duty under the Excise Act 1901. (3) Goods (other than petroleum products supplied for use as fuel to provide locomotive power) that are aircraft’s stores, within the meaning of Part VII of the Act, are prescribed for the purposes of paragraph 113(2)(f) of the Act if: (a) the goods are supplied to aircraft (whether or not engaging in international flights) by a person whose business includes providing stores for aircraft engaging in international flights in accordance with an international airline licence issued under the Air Navigation Regulations; and (b) the goods would be: (i) dutiable goods if entered for home consumption under subsection 68(1) of the Act; or (ii) excisable goods within the meaning of the Excise Act 1901 if entered for home consumption under subsection 58(1) of that Act; and (c) the condition specified in paragraph (5)(a) is satisfied in respect of the goods. (4) Goods that are aircraft’s stores or ship’s stores, within the meaning of Part VII of the Act, are prescribed for the purposes of paragraph 113(2)(f) of the Act if: (a) the goods are a petroleum product supplied for use as fuel to provide locomotive power, and the conditions specified in subregulation (5) are satisfied in respect of the goods; or (b) the goods are not: (i) goods specified in subregulation (3) or paragraph (a); or (ii) goods that would be dutiable goods if entered for home consumption under subsection 68(1) of the Act; or (iii) goods that would be excisable goods within the meaning of the Excise Act 1901 if entered for home consumption under subsection 58(1) of that Act; and the condition specified in paragraph (5)(a) is satisfied in respect of the goods. (4A) Goods that are live animals are prescribed for subsection 113(2A) of the Act if: (a) the export is not for a commercial reason; and (b) the animal is exported as part of the accompanied or unaccompanied personal effects of the owner of the animal; and (c) the owner is a passenger in: (i) the ship or aircraft in which the animal is travelling; or (ii) a ship or aircraft travelling to the same final destination as the animal within a reasonable time before or after the export of the animal; and (d) the export of the animal does not require a permission (however described) under an Act or an instrument made under an Act, other than the Export Control Act 1982. (5) The following are the conditions referred to in this regulation: (a) at all reasonable times the owner of the goods must make available to an officer for examination records that show details of the receipt, use and disposal of the goods; (b) a return in an approved form or approved statement in respect of the goods must be lodged with Customs by the owner of goods within 7 days of the end of each month.