The chief executive can let you take goods out of a Customs-controlled area for a little while without paying duty. You can take them out for as long as the chief executive thinks is okay, and you can take as many as they think is okay. The chief executive is in charge of Customs, and Customs-controlled areas are places where Customs keeps an eye on goods. When you take goods out, they still belong to Customs, and they are treated as if they were still in the Customs-controlled area.

If you take goods out, the rules of the Customs and Excise Act 2018 still apply to them, even though they are not physically in the Customs-controlled area. This means you have to follow the same rules as if the goods were still in the area. The chief executive's decision to let you take goods out is subject to certain conditions, like section 240, which is about making sure you pay duty on the goods. You also have to follow any other rules that apply to the goods.