July 2.] THE NEW ZEALAND GAZETTE. 2687

(i.) In respect of any item on any entry on which the draw-
back claimed is less than £1 sterling; or
(ii.) Where goods have changed hands in New Zealand or
otherwise lost their identity with the invoice produced upon
importation; or
(iii.) When goods are exported per post by any person not
engaged in business—
in which cases the Collector may, at his discretion, dispense with
the production of such invoice, or may require such evidence
of quantity or value or such summary of particulars as he may
deem necessary.

(h.) Upon completion of the packing of the goods the packages shall, if
so required by the Collector, be secured and sealed by the proper
officer, and be forthwith conveyed to the place of shipment by a
licensed carrier, there to be shipped in the presence of the proper
officer; or, if not so forthwith conveyed and shipped, the packages
shall be removed to some place of security approved by the
Collector.

(i.) The Collector shall not be required to pay any claims for drawback
until the expiration of seven days after the departure from New
Zealand of the ship upon which the drawback goods were exported,
nor unless the proper officer has in every case satisfied himself
and certified on the entry for drawback that such goods are of the
description, quantity, or value set forth in the entry, and that the
law and regulations in respect thereof have been duly complied
with.

93. The Comptroller may, on such conditions as he thinks fit, cause any
    drawback debenture to be passed for payment, although the foregoing
    regulations with respect thereto have not been strictly complied with.

(Sec. 161.)

94. The goods hereinafter mentioned may be reimported into New
    Zealand, notwithstanding that they have been shipped for export therefrom
    under drawback—
    (a.) Ships’ stores of the kind referred to in Regulation No. 28 (a):
    (b.) Travellers’ samples:
    (c.) Goods exported for sale or return:
    (d.) Goods the delivery of which has been refused by the consignee:
    (e.) Goods which the Comptroller in special cases permits to be
    reimported:
    under and subject to the restrictions and conditions hereinafter stated,
    viz.:
    (i.) Duty shall be paid thereon equal in amount to the drawback
    allowed on the exportation of the like goods at the time of such
    reimportation.
    (ii.) The Collector may require the importer to produce at his own
    expense such reasonable evidence, and may determine any
    dispute, as to whether any goods reimported were exported for
    sale or return, or whether the delivery of any such goods was
    refused by the consignee.

PART XI.
POWERS OF OFFICERS OF CUSTOMS.

(Sec. 179.) Official Samples.

95. Samples of goods subject to the control of the Customs shall be taken
    or used by an officer of Customs only when they are required in the due
    performance of his official duties.

96. When not further required, such samples shall on application be
    returned to the importer. If, after due notice, such samples are not removed
    by the importer within fourteen days they may be sold or destroyed by the
    Collector.

(Sec. 180.) Examination of Goods by Importer.

97. (1.) With the written consent of the importer the Collector may at
    his discretion permit any person to examine any goods subject to the control
    of the Customs.
    (2.) The examination of any such goods entered for or stored in a
    licensed warehouse shall not affect the account of the said goods as taken
    by the proper officer, but duty shall be chargeable thereon as if such
    examination had not taken place.
    (3.) In this regulation the term “examine” includes measure, count,
    weigh, gauge, or test.