Section 59: Duty on exported goods

(1)
Except with the permission of the Board and subject to such conditions as it may see fit to impose, goods chargeable with a duty of customs on exportation shall not be exported until the exporter has paid that duty to the proper officer, and that duty shall, in the case of goods of which entry outwards is made, be paid on the signing of the entry by the proper officer.
(2) The duties of customs and the rates thereof chargeable on exported goods-
(a)
if entry outwards is made thereof, shall be those in force with respect to such goods at the time of the signing of the entry by the proper officer;
(b)
if no entry outwards is made thereof, shall be those in force with respect to such goods at the time of their exportation.