Customs Consolidation Act, 1876

No duty for deficiency in goods entered for exportation.

99. No duty shall be charged in respect of any deficiency in goods entered and cleared from the warehouse for exportation unless the officers of Customs have reasonable ground to suppose that such deficiency, or any part thereof, has arisen from illegal abstraction.

Exportation.

As to the Exportation, Entry, and Clearance of Ships to Parts beyond the Seas.