No duty payable on goods exported or shipped as stores

(1) No duty shall be payable on any goods imported into the Country or manufactured therein and shipped as stores or exported by the manufacturer or importer thereof, as the case (2) No goods shall be deemed to be shipped as stores or exported unless they have been shipped as stores or exported in accordance with the provisions of the Customs and Excise Act governing goods exported on drawback, and within seven days, or such further period as the Comptroller may by notice in writing allow, of the date of delivery thereof from a factory or Customs area or warehouse, as the case may be. CAP.48