(1) Any claim for drawback shall be made in such form and manner and contain such particulars as the Comptroller may direct.
(2) Drawback is not payable—
(a) unless it is shown to the satisfaction of the Comptroller that all duty due on the goods in respect of which the claim is made has been paid and not otherwise drawn back;
(b) until the person making the claim has furnished the Comptroller with such information and produced to him or her such books of account or other documents relating to the goods as the Comptroller may demand; and
(c) subject to section 70, until all the goods which are the subject of the claim have been exported.