Section 96, The Customs Regu- Citation

No goods whatsoever entered under bond for exportationor use as store:;; or for transfer from an importing to an exporting aircraft or ship and no goods on which the payment of duty has been guaranteed in the event of non-exportation shall except the Comptroller otherwise directs be deemed to have been put on board an aircraft or ship or exported unless the same shall first have been entered on the appropriate form nor. unless they shall have been produced thereafter and immediately prior to loading to the proper officer for examination nor unless upon examination the goods shall forthwith have been conveyed to and put on board the exporting aircraft or ship and there produced to the proper officer if he shall so have required nor unless the master or other principal officer of the exporting aircraft or ship shall have certified on the export entry or other appropriate form that the goods were received OI.l board nor unless particulars thereof shall have been included in the content of the exporting aircraft or ship. Permit to 97. Before the owner of any goods or the master of any reland goods. · f h" h" 1 d d h" h h Re.entry for · arrcra t or s 1p or 1s agent un oa s any goo s w 1c ave been put into any aircraft or ship or into any vessel to be water-borne to be loaded for exportation or use as stores save and except from such vessel aforesaid into the aircraft or ship for which they have been or are intended to be entered he shall make application to the proper officer in the Form C 38 and obtain the proper officer's permission to unload the goods as aforesaid and shall thereupon discharge such goods and dispose of the same in accordance with the directions of the proper officer.