Commonwealth Consolidated Regulations Commonwealth Consolidated Regulations(1) This section applies in relation to goods that are tobacco or tobacco products.
(2) If the owner of the goods gives to a Collector a notice of intention to claim for drawback on the exportation of the goods under paragraph (a) of item 7 of the table in section 37, the Collector may, by notice in writing to the owner of the goods, require the owner to do 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.
(3) Paragraph (2)(b) does not apply in relation to 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 being packed into packages.
(4) If a Collector gives a notice under subsection (2) to the owner of the goods, drawback of import duty is not payable on the exportation of the goods unless the owner complies with the notice.