Regulation 3

In regulation 46, for paragraph (d) there shall be substituted the following:

“(d)

the goods—

(i)

were owned by him at the time of exportation and have remained his property, or

(ii)

were owned by him at the time of exportation and have been returned after rejection by an overseas customer or because it was not possible to deliver them to an overseas customer, or

(iii)

have been returned from the continental shelf; and”.