Division 34 Standard

Relief from import duties and taxes and from economic prohibitions or restrictions shall be granted in respect of products imported for testing, provided that the quantities imported do not exceed those strictly necessary for testing and that:

1. (a)

   they are products that will be completely used up during testing;

2. (b)

   if not so used up, they will be re-exported, destroyed or rendered commercially valueless under official control, without expense to the revenue.