(1) The examination of goods imported for manufacture or processing shall be carried out in the bonded area or bonded factory; but should the Comptroller in any special circumstances so allow, examination may be carried out at the place of importation. Any such goods imported by post shall be examined at a post office by the proper officer unless the Comptroller in special circumstances permits otherwise.
(2) Whenever goods are removed to a bonded area for examination the proper officer at the place of importation shall immediately send the triplicate copy of the Free Entry to the officer at the bonded area or bonded factory. The goods shall be removed directly from the place of importation to the bonded area and, if not sealed, shall be accompanied by a customs guard. Packages shall not be opened or otherwise dealt with except in the presence of, or by the authority of the proper officer.
(3) Whenever goods are examined at the place of importation or at a post office, a copy of the entry, duly endorsed and certified by the officer carrying out the examination, shall be sent by him or her immediately to the officer in charge of the bonded area to which they are to be removed.
(4) Where goods are of a kind, class or nature which cannot be readily identified, facilities shall be given by the importer for establishing their identity to the satisfaction of the officer by stamping, plumbing, sampling or by such other means as he or she may require.