Exemption from payment of customs duty or excise duty
3.—(1)  A specified person is exempted from payment of customs duty or excise duty (as the case may be) on any specified goods, to the extent specified in the fourth column of Part 1 of the Schedule opposite the specified person and specified goods, provided that the specified person —
(a)where the specified goods are imported, removed from customs control or manufactured for a particular purpose — uses or manufactures (as the case may be) the specified goods only for that purpose until the time that the specified goods are transferred to another person as permitted under this Order;
(b)satisfies the conditions specified in the third column of Part 1 of the Schedule opposite the specified goods, if any; and
(c)if the Director-General requires, provides security in the amount specified by the Director‑General.
(2)  Subject to sub-paragraph (3), any document that is required to be produced under a condition specified in the third column of Part 1 of the Schedule must —
(a)be produced to a proper officer of customs in the manner required by the Director‑General; and
(b)be in the form required by the Director‑General.
(3)  The Director-General may, if the Director‑General considers expedient, waive the requirement to produce any document mentioned in sub‑paragraph (2).