Special procedure for removal of excisable goods permits duty-free outward movement for testing and conditional return or chargeable clearance. A manufacturer may be permitted by special order, subject to conditions, to remove excisable goods from the factory without payment of duty for tests or other processes not amounting to manufacture, to any premises. After such processes the authority may allow return to the factory without duty for subsequent clearance for home consumption or export, or removal from the other premises for home consumption on payment of duty or for export without payment; prototypes sent out for trial or development tests are excluded.