Section 149: Customs supervision and exit formalities

1 Goods leaving the customs territory shall be subject to customs supervision and may be subject to customs controls and where appropriate, the service may determine the route to be used for exportation and the time limit for the goods to leave the customs territory.

2 Goods leaving the customs territory shall be presented to the customs office at the place of exit or at any other place designated by the Service and the following exit formalities shall apply -
a collection of export duties and fees, if applicable;
b repayment or remission of import duties, excise Customs duties, and other Customs duties; and
c application of prohibitions and restrictions on exports relating to —
(i) public morality, policy or security,
(ii) protection of the health and life of humans, animals or plants,
(iii) protection of the environment,
(iv) protection of national treasures possessing artistic, historical or archaeological value,
(v) the protection of intellectual property,
(vi) money laundering and other cash transfers contrary to law,
(vii) fishery conservation, and
(viii) commercial policy measured.

3 Goods leaving the customs territory shall be presented to the Service by the -
a exporter; or
b person in whose name or on whose behalf the person who exports the goods acts; or
c person who assumed responsibility for carriage of the goods prior to their export.

4 Release for exit shall be granted to condition that the goods leave the customs territory in the same condition as when the export declaration was accepted.

5 The Service may not require evidence of the receipt of the goods at their destination.