1

Before exportation, the goods are available at all reasonable times for examination by an officer.

2

The following records are available at all reasonable times for examination by an officer:

(a) records that show that import duty has been paid on the goods;

(b) records that show relevant details of the receipt and disposal of the goods by the owner.

3

A claim by document for drawback of import duty paid on the goods:

(a) is in an approved form; and

(b) sets out the amount of the claim (see section   40) and the other information that the form requires.

4

A claim made electronically for drawback of import duty paid on the goods:

(a) includes the information required by an approved statement; and

(b) sets out the amount of the claim (see section   40) and the other information that the statement requires; and

(c) is transmitted, and signed, in a manner that meets the information technology requirements determined under section   126DA of the Act.

5

A claim for drawback of import duty includes a statement that to the best of the knowledge, information and belief of the person making the claim, the goods have not been used in Australia other than for the purpose of being inspected or exhibited.

6

The person who is the legal owner of goods at the time the goods are exported gives the claim for drawback to a Collector in the period:

(a) starting on the day on which the goods are exported; and

(b) ending:

(i) for goods that are tobacco or tobacco products--12 months after the day on which the goods are exported; and

(ii) for goods that are not tobacco or tobacco products--4 years after the day on which the goods are exported.

7

For goods that are tobacco or tobacco products:

(a) the owner of the goods gives a Collector notice in writing, a reasonable time before the exportation, of the owner's intention to claim drawback on the exportation; and

(b) the claim for drawback mentions that, to the best of the knowledge, information and belief of the person making the claim, the goods have not been, and are not intended to be, re - landed in Australia.

8

The amount of the drawback:

(a) is at least $100; or

(b) meets the following requirements:

(i) the amount is claimed at the same time, and in the same approved form, as another claim or claims made by the owner of the goods for drawback on the exportation of other goods;

(ii) together the claims result in an aggregate amount of drawback of at least $100.