CTHIn ForceLegislation
Excise Regulation 2015
18Assistance to be given to officers
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18 Assistance to be given to officers
A person who intends to claim drawback on the exportation of goods must, by all reasonable means, facilitate: (a) the examination or re‑examination of the goods by an officer; and (b) the taking of a correct account of the goods by an officer; and (c) the supervision, by an officer, of the packing of the goods.