The Secretary may grant an exemption from one or more provisions of this Act in relation to prescribed goods that are to be exported:

  (a)   as a commercial sample; or

  (b)   for experimental purposes; or

  (c)   in exceptional circumstances; or

  (d)   in special commercial circumstances; or

  (e)   in other circumstances prescribed by the rules.

The Secretary may also grant an exemption from one or more provisions of this Act in relation to prescribed goods that are to be exported to a particular country if the Secretary is satisfied that it is not necessary for those provisions to be complied with for the purpose of ensuring that importing country requirements relating to the goods are met.

An exemption may be granted subject to conditions which may be varied. An exemption must not be varied.

An exemption may be revoked.