(2) The Comptroller may permit any approved goods or any consumables which, but for the provisions of this Act, would be liable to customs duty, excise duty or consumption tax, or any other taxes or duties, to be removed from any warehouse, or customs area, or private excise warehouse or factory licensed under the Excise Act without payment of such duties or taxes and deposited in the approved premises or a licensed duty-free shop, subject to the prescribed conditions, for purposes of export under the duty-free shopping system.