32. Prohibited acts in relation to import certificates

Except in accordance with a written approval from the Director‑General, an importer of any goods in respect of which an import certificate has been issued must not —

bring any of the goods, or cause or permit any of them to be brought, into any foreign country;

dispose of any of the goods, or cause or permit any of them to be disposed of, before they have been imported; or

export any of the goods, or cause or permit any of them to be exported, after they have been imported.

A person who contravenes paragraph (1) shall be guilty of an offence.

Except in accordance with a written approval from the Director‑General, an importer of any goods in respect of which an import certificate has been issued must not —

bring any of the goods, or cause or permit any of them to be brought, into any foreign country;

dispose of any of the goods, or cause or permit any of them to be disposed of, before they have been imported; or

export any of the goods, or cause or permit any of them to be exported, after they have been imported.

A person who contravenes paragraph (1) shall be guilty of an offence.