17Additional conditions relating to drawback of excise duty—examining, packing, securing and marking goods

17 Additional conditions relating to drawback of excise duty—examining, packing, securing and marking goods

(1) If the owner of goods has given to the CEO a notice of intention to claim drawback on the exportation of goods under item 1 of the table in subsection 16(1), the CEO may, by notice in writing to the owner of the goods, require the owner to deal with the goods as directed by the CEO. (2) If the CEO has given notice under subsection (1) to the owner of goods, drawback of excise duty is not payable on the exportation of the goods unless the owner has complied with the directions of the CEO.