Section 86

the goods are identified to the satisfaction of a senior officer of customs;

the drawback claimed in respect of any one consignment of re-exported goods is not less than $500;

the goods are re-exported within one year from the date upon which import duty was paid or within such further period as may be approved by the

Controller;

payment of drawback upon goods of a class to which the goods to be re-exported belong has not been prohibited by regulations made under this Order;

written notice has been given to a senior officer of customs at or before the time of re-export that a claim for drawback will be made, and such claim is made and established to the satisfaction of a senior officer of customs within 3 months of the date of re-export; and

except as provided by section 89, the goods have not been used after importation.