Mar. 28.] THE NEW ZEALAND GAZETTE. 525

(b) Except with the approval of the Comptroller and to the extent and
under the conditions permitted by him, drawback shall not be
allowed on goods that have been used in New Zealand after sales
tax has become payable thereon :

Provided that goods which the Collector is satisfied have been
temporarily used on trial or for the purpose of inspection or
demonstration only shall not be deemed to have been used within
the meaning of this paragraph.

(c) Where the approval of the Comptroller is necessary under the last
preceding paragraph for the allowance of drawback on any goods,
no person shall make entry for such goods under drawback until
such approval is obtained.

(d) Nothing in these regulations shall be deemed to authorize any
allowance of drawback on any goods in excess of the amount of
sales tax paid thereon, or on any materials used in the manu-
facture thereof, and not refunded.

(e) The drawback claimed on any entry must amount to or exceed 1s.
Claims for less than 1s. cannot be recognized.

(f) The Collector may, at his discretion, require the exporter to state
on the export entry the number and date of the entry for home
consumption, or the date of the return, on which the sales tax
was paid, and may also require a summary, in such form as he
may demand, of the particulars appearing on the invoices connected
with any entry, and may also require the production of the invoice
or invoices (if any) on which the amount of the sales tax paid
was shown, and of such other documents and particulars relating
to the transaction as the Collector thinks fit.

(g) Upon completion of the packing of the goods the packages shall,
if so required by the Collector, be secured and sealed by an officer,
and be forthwith conveyed to the place of shipment or posting,
there to be shipped or posted in the presence of another officer ;
or if not so forthwith conveyed and shipped or posted, the packages
shall be removed to some place of security approved by the
Collector.

(h) The Collector shall not be required to pay any claim 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 an officer has in every case satisfied himself and
certified on the entry for drawback that such goods are of the
description and sale value set forth in the entry, and that the
law and regulations in respect thereof have been duly complied
with.

(2) 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.

MISCELLANEOUS.

(Secs. 24, 25.)

Agents.

33. The Collector may refuse to recognize any person as an agent of
    another person in any matter relating to the said Act unless a notification
    of the agent’s authority in Form 26 has been delivered to the Collector.

(Sec. 61.)

Declarations.

34. All declarations required or authorized by the said Act or by any
    regulations made thereunder shall, where not otherwise prescribed, be in
    Form 27.

Notices.

35. Any notice required to be given to any person for the purposes of
    the said Act by the Minister, the Comptroller, or any Collector may be given
    either by delivering it personally to such person or by posting it in a letter
    addressed to such person at his last known place of business or abode.
    Every such notice so posted shall be deemed to have been received at the
    time when the letter containing it would, in the ordinary course of the
    post, be delivered at such address.

Receipt of Moneys.

36. All sales tax, fees, or charges payable under the said Act shall be
    paid to the Collector at his office between the hours of 9 a.m. and noon on
    Saturdays and 9 a.m. and 4.30 p.m. on other days of the week.