- No excisable article or intoxicant shall be exported or transported unless -a. the duty, if any, payable under Chapter V has been paid or a bond has been executed for the payment thereof: andb. if the article was previously imported, the duty, if any, imposed on its importation has been paid;Provided that the Government may, subject to such conditions as it thinks fit to impose, exempt any excisable articles from the provisions of this section.
