All drug like substances that are transferred to the Chief Executive Medicare under section 99ZJ or 99ZK following their detention are forfeited to the Commonwealth unless:
(a) the substances are not prescription drugs; or
(b) the substances are prescription drugs and the exporter establishes:
(i) that no Commonwealth benefit has been paid or is payable; or
(ii) that the substances are for the personal use of the exporter, of a person accompanying the exporter or of a person covered by paragraph 86A(2)(a), (b) or (c).