(2) Where the owner of goods claims, or proposes to claim, drawback in respect thereof, then, as a condition to the grant of drawback, he shall -

(a) enter the goods in the prescribed form and in the prescribed manner and produce the goods for examination by the proper officer before the exportation thereof or the performance of the conditions on which drawback is allowed; and

(b) make and subscribe a declaration on the prescribed form to the effect that the conditions under which drawback may be allowed have been fulfilled and, in the case of goods exported or put on board an aircraft or vessel for use as stores -

(i) that the goods have actually been exported or put on board for use as stores; and

(ii) that the goods have not been re-imported and are not intended to be re-imported into Kenya; and

(iii) that the owner at the time of the entry of the goods for drawback was, and continues to be, entitled to drawback; and

(c) present his claim for drawback within a period of twelve months from the date of the exportation of the goods or the performance of the conditions on which drawback may be allowed.

(3) Drawback shall not be allowed in respect of goods where-

(a) the value of the goods for home use is less than the amount of the drawback which may be otherwise allowed; or

(b) the import duty thereon was less than five hundred shillings.

(4) Where the proper officer is satisfied that the goods on the drawback, after being duly put on board an aircraft or vessel for exportation or for use as stores-

(a) have been destroyed by accident on board the aircraft or vessel; or

(b) have been materially damaged on board the aircraft or vessel and that the goods have, with the permission of the proper officer, been discharged at the port or place within Kenya and abandoned to the customs,

then drawback may be allowed in respect of those goods as if the goods had actually been exported or used as stores.