In the event that the supply of goods requires that such goods exit and re-enter the State during being transported from one location to another within State, the goods shall not be treated as exported or imported if all the following conditions are met:

1. If the exit from and re-entry into the State takes place in the course of a journey between two points within the State.

2. If there is no significant break in the transport of goods while existing outside the State, and any break is limited to what is reasonably expected in the course of normal transport of goods.

3. If the goods are not unloaded from the relevant means of transport while being outside the State.

4. If the goods are not consumed, supplied, or subject to any process while being outside the State.

5. If the nature, quantity or quality of the goods does not change as a result of exiting and re-entering the State.