78CExamination etc of goods to be exported

78C Examination etc of goods to be exported

(1) Subject to subregulation (2), where a person has given to the Collector a notice of intention to claim for drawback on the exportation of goods, the Collector may, by notice in writing to the person, require the person to do all or 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) Paragraph (1)(b) does not apply in relation to excisable 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 having been packed into packages. (3) Where the Collector has given notice under subregulation (1) to a person who has given a notice of intention to claim for drawback in respect of goods, drawback of excise duties is not payable on the exportation of the goods unless the person complied with the provisions of the notice.