Manufacture in bond for export: declaration, inspection, and duty-free movement rules govern processing and waste disposal. Permission is granted to manufacture export products in bond from excisable goods subject to Chapter X compliance. The manufacturer must file a detailed declaration with the Collector specifying finished goods, duty rates, manufacturing formula, input-output ratios, material quality and tariff classification. The Collector may inspect or sample to verify ratios. Materials or partially processed items may be removed duty-free for testing, repairs, refining, reconditioning or further manufacture and returned or removed in bond for export. Waste may be removed on duty, removed duty-free if government-specified for certain manufacture, or destroyed in presence of an officer with duty remission where appropriate.