Re-export of partial consignments prohibited; addressee who paid duty must seek drawback via prescribed procedure before returning goods. Re-export of partial consignments is prohibited once the addressee has taken delivery on payment of duty; returning goods after such delivery is permitted only by following the prescribed procedure and claiming Drawback. Permitting opening of a parcel to remove part contents after payment and re-exporting the balance without duty is unauthorised and irregular, governing import and export through the postal channel.